SECTION 14. ADMINISTRATIVE

REVIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE FORM 1040 IRS e-file PROGRAM

.01 An applicant that has been denied participation in the Form 1040 IRS e-file Program has the right to an administrative review. During the administrative review process, the denial of participation remains in effect.

.02 In response to the submission of a Form 8633, the Application Processing Center will either (1) accept an applicant into the Form 1040 IRS e-file Program, or (2) issue a proposed letter of denial that explains to the applicant why the Application Processing Center proposes to reject the application to participate in the Form 1040 IRS e-file Program. .03 An applicant that receives a proposed letter of denial may mail or deliver, within 30 calendar days of the date of the proposed letter of denial, a written re

sponse to the Application Processing Center. The applicant’s response must address the Application Processing Center’s reason(s) for proposing the denial to participate.

.04 Upon receipt of an applicant’s written response, the Application Processing Center will reconsider its proposed letter of denial. The Application Processing Center may either (1) withdraw its proposed letter of denial and accept the applicant into the Form 1040 IRS e-file Program, or (2) finalize the proposed denial letter.

.05 If an applicant receives a final denial letter from the Application Processing Center, the applicant is entitled to an appeal, in writing, to the Director of Practice.

.06 The appeal must be mailed or delivered to the Application Processing Center within 30 calendar days of the date of the final denial letter. An applicant’s written appeal must contain a detailed explanation, with supporting documentation, of why the denial should be reversed.

.07 The Application Processing Center will, upon receipt of a written appeal to the Director of Practice, forward to the Director of Practice its file on the applicant and the material described in section 14.06 of this revenue procedure. The Application Processing Center will forward these materials to the Director of Practice within 15 calendar days of receipt of the applicant’s written appeal.

.08 Failure to respond within either of the 30-day periods described in sections 14.03 and 14.06 of this revenue procedure irrevocably terminates an applicant’s right to an administrative review or appeal.

.09 If an application for participation in the Form 1040 IRS e-file Program is denied, the applicant is ineligible to submit a new application for two years from the application date of the denied application.